DECRETO Nº 58.355, DE 04 DE SETEMBRO DE 2025

Protocolo: 2025001316657DECRETO Nº 58.355, DE 4 DE SETEMBRO DE 2025.Modifica o Regulamento do Imposto sobre Operações Relativas àCirculação de Mercadorias e sobre Prestações de Serviços de TransporteInterestadual e Intermunicipal e de Comunicação (RICMS).O GOVERNADOR DO ESTADO DO RIO GRANDE DO SUL , no uso da atribuição que lhe confere o artigo 82, incisoV, da Constituição do Estado,DECRETA:Art. 1º Com fundamento no art. 25, III, da Lei nº 8.820, de 27 de janeiro de 1989, fica introduzida a seguintealteração no Regulamento do ICMS, aprovado pelo Decreto nº 37.699, de 26 de agosto de 1997:ALTERAÇÃO Nº 6626 - No Livro I, art. 53 é dada nova redação à nota 03 do inciso VI, conforme segue:Art. 53 ......VI - ......NOTA 03 - Este diferimento aplica-se, também, até 31 de dezembro de 2027, ao importador que tenha firmadoTermo de Opção para a apropriação do crédito fiscal presumido previsto no art. 32, CXCIII, na hipótese dedesembarque de mercadoria em aeroporto internacional localizado em outra unidade da Federação, desde queo desembaraço aduaneiro ocorra em recinto alfandegado localizado neste Estado.Art. 2º Este Decreto entra em vigor na data de sua publicação.PALÁCIO PIRATINI , em Porto Alegre, 4 de setembro de 2025.EDUARDO LEITE,Governador do Estado.Registre-se e publique-se.ARTUR DE LEMOS JÚNIOR,Secretário-Chefe da Casa Civil.<style>@font-face { font-family: Courier; 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